Introduction

Domestic business has entered a period when there is a reassessment of current values. Now no one can write a prescription for a drug that will save the company from all the problems. The owners and management of the company must themselves choose the path that the company will take during the crisis and after it. Do not panic and thoughtlessly cut costs. It is worth considering in detail all possible options for transforming the company's activities.

Practice shows that those organizations that carry out integrated strategic planning and management are more successful and earn profits that are significantly higher than the industry average. Success requires a focused concentration of forces and the right strategy. In other words: who plans his strategy better, he achieves success faster.

The object of research is the management of the enterprise. The subject of the study is enterprise management during a crisis.

The purpose of the work is to consider the main aspects of enterprise management during a period of crisis.

This goal is only achievable by solving the following tasks:

Consideration of the essence of management in times of crisis;

Analysis of the process of developing a company development strategy in a crisis;

Consider the general characteristics of LLC "TVK";

Development of a strategy to improve the efficiency of LLC "TVK" in a crisis.

Coursework consists of introduction, conclusion, list of used work. When writing the work, educational literature on management was used.

Theoretical foundations of managing an organization in a crisis

The essence of enterprise management in a crisis

In modern conditions, the emergence of crisis situations in the activity of the primary link of the economy - the enterprise is caused, as a rule, by many reasons. These reasons are mainly related to the discrepancy between the structure of the enterprise and market conditions. This means the presence of units that cannot cope with the most important management functions in the market economy, primarily with sales, marketing, production, research and renewal, procurement, finance, personnel, and information support. The efficiency of the enterprise is determined, on the one hand, by the level of coordination of the work of all services, their adaptability to changes in the external environment, and, on the other hand, by the specific structure of each of these services. The last factor implies a rigid logic of development of each of the services, an internal structure that ensures effective interaction with other services to achieve the goals of the enterprise.

Management of an enterprise in a crisis is a matter of concern not only for its managers, owners, but also for many enterprises and organizations interacting with it. Crisis management by its nature is management that imposes additional risks on a variety of economic structures, without the participation of which an enterprise cannot survive.

In enterprise management, it is important to manage all factors of production and all types of resources used, but the leading place undoubtedly belongs to personnel management.

The mechanism of strategic personnel management during the crisis at Russian enterprises is only being formed.

Today, the system of strategic management is coming to the fore, which provides for the analysis of various management situations associated with a change in the relationship between suppliers and consumers, when the focus is on the consumer. This implies the need for a new concept of marketing, taking into account the reasonable strategic directions for the development of the enterprise.

Strategic management refers to program management methods, when the most important functions of an enterprise are carried out taking into account technological, economic and environmental changes in order to eliminate discrepancies that have arisen in practice between the planned and actual state of affairs.

Due to inattention to the motives of the current behavior of enterprises, economic policy often does not achieve the expected goals, leads to unexpected and even undesirable consequences.

Currently, more than 80% of enterprises in the Russian Federation are potential bankrupts, although only about 10% of them do not have the potential to exit the zone of close bankruptcy.

This happens because the ways of using the internal reserves of the enterprise are not obvious, and the managers who are busy solving current issues have no time to take care of the development of the enterprise, to devote time to the formation of its strategy. If you familiarize the manager with fairly simple procedures for formulating a strategy and discuss setting priorities, it is possible to develop an enterprise restructuring program, the implementation of which will make it possible to overcome some negative trends.

In addition, it is necessary to improve the previously widely used linear-functional structure. Following the delimitation of powers and responsibilities between top and middle managers, there was an urgent need to carry out similar work within departments, creating job descriptions that define the ranges of responsibility of the company's employees. Within the range of responsibility, the official acts independently and is personally responsible for the result.

After the ranges of responsibility are formed, and the managers are endowed with certain powers, horizontal interactions are worked out in the new organizational structure in order to increase the efficiency of management. The job description outlines the requirements for the employee, which determine his formal compliance with the position held.

Another important component of personnel management in crisis enterprises is personnel policy.

One of the fundamental approaches to increasing the level of competitiveness of a crisis enterprise is the elimination of existing flaws in the structure that impede the increase in competitiveness. In personnel work, this approach usually finds its practical implementation in the reorganization associated with the liquidation of structural units that do not fit into the strategy of bringing the enterprise out of the crisis. Such a reorganization is usually associated with a reduction in the number of personnel. The solution to this problem should be based on an optimization approach to reforming the personnel potential of an enterprise.

What are the mechanisms and methods of anti-crisis management? How is anti-crisis management of the enterprise carried out? Where to order the services of an anti-crisis manager?

Here is a very typical situation for you. Another financial year has come to an end. The reporting of the enterprise is formed and submitted. However, the problems did not decrease after that, but on the contrary.

Taxes have to be paid, accounts payable are growing, delinquencies on bank loans have begun to appear, staff salaries are below the industry average, suppliers are refusing to defer payments. The picture, frankly, is sad, there is a crisis.

But there are no hopeless situations. The most important thing is to find the right solution in time!

I, Alla Prosyukova, will tell you today about one effective way to overcome all these problems in the company - crisis management.

Even if your company has no problems, the business is thriving, the basics of crisis management will not hurt. As the saying goes: "Forewarned is forearmed"!

So let's get started!

1. What is crisis management and what is it aimed at

I propose to define the main concept of the topic from the very beginning.

Procedures aimed at improving the financial and economic activities of the company, allowing it to get out of the crisis.

The main tasks of such management are:

• prevention of negative situations at the enterprise;
• crisis recognition;
• overcoming their consequences;
• mitigation of crisis processes.

Anti-crisis management is in demand both during a crisis and for preventive purposes.

Prevention includes:

• monitoring of the company's activities;
• timely detection of negative processes;
• assessment of the work of the company's divisions;
• development of a set of measures to prevent crisis phenomena.

Crisis management involves:

• stabilization of the financial condition of the enterprise;
• increase in sales volume;
• optimization of the company's expenses;
• increase in profits;
• resolving internal conflicts.

2. What are the methods of anti-crisis management - 5 main methods

Any management involves the use of a whole range of different procedures. Anti-crisis is no exception.

I propose to get acquainted with the most popular methods.

Method 1: Cost reduction

During a crisis, the company, as a rule, experiences financial difficulties. In this case, the use of such a method of anti-crisis management as cost reduction is justified.

Costs are reduced by eliminating expenses that are not related to the core business of the company, optimizing personnel costs, etc.

Example

A prime example of this method would be the 2009 crisis at Ford. The automaker's problems at that time were observed on all fronts.

The most important were:

• systemic economic crisis;
• repurchase of shares by competitors;
• internal conflicts;
• decrease in consumer confidence.

The main ones were associated with strikes by staff demanding a 30% increase in wages. The company could not afford its growth even by 15%.

At this point, the management was faced with the task of reducing the costs of the enterprise, including personnel costs.

The management made the following decisions: reduce the number of employees by 1,200 people, cut the bonus fund, reduce payments to shareholders.

Such measures, in combination with the reduction of the model range of cars produced, made it possible to successfully overcome the crisis.

Method 2: Create optimal reporting

For the activities of a crisis enterprise, the formation of optimal reporting is of particular importance, that is, capable of objectively reflecting the state of affairs of the company.

It is based on the analysis of cash flow and profitability of the troubled firm.

Method 3. Reorganization of the company structure

Crisis management uses the reorganization of firms in the form of separation and / or separation. This method allows you to financially stabilize the position of the company, prevent the loss of its market value, diversify capital.

Method 4. Increasing cash flow

The increase in funds makes it possible to carry out anti-crisis measures. Here it is important to correctly determine the priority ways to increase the cash flow of the enterprise.

The choice of methods is quite wide, we will consider them in more detail below.

Method 5. Determination of the organization's development strategy

An analysis of the activity of a crisis firm serves as the basis for the development of an anti-crisis strategy. This strategy changes under the influence of many factors of the internal and external environment of the enterprise.

It is important to consider all of them. Only with this approach, anti-crisis management will be effective.

The definition of an anti-crisis strategy can be conditionally divided into 3 stages:

1. Comprehensive company diagnostics;
2. Adjustment of the goals and mission of the company based on the results obtained.
3. The choice of an alternative strategy that can bring the company out of a crisis situation.

3. How to get the company out of the crisis - 6 important steps

The difficult situation in the economy, international sanctions, high exchange rates complicate the activities of almost any Russian enterprise.

In order to prevent the development of the crisis, it is necessary to know the main stages of the company's withdrawal from the current situation.

Stage 1. Determination of the crisis epicenter

The conclusion of the company from the crisis must begin with the definition of a site in its activities, which has become the starting point. This may be an uncontrolled increase in production costs, deterioration in product quality, non-compliance with contractual relations, an increase in receivables, etc.

Only an accurate definition of the epicenter of the crisis will allow us to develop effective anti-crisis measures.

Stage 2. Work with personnel

Personnel management in a company's financial difficulties is the most important component of anti-crisis management.

In such a situation, it is necessary to carry out the actions presented in the table:

№	Event	Content
1	Optimization of the number and structure of personnel	Revision of the staffing table, the formation of new job descriptions, the refusal of the services of employees performing minor operations (duties), working part-time, etc.
2	Information Support	The team must be aware of the real state of affairs in the company - the lack of information gives rise to rumors and destabilizes the situation
3	Creating a favorable microclimate in the team	Eliminate misunderstandings, disagreements in the team and any other situations that can lead to conflicts
4	Training	Retraining of employees in accordance with the new crisis conditions and requirements

Practice shows that such actions are able to set up the team to solve new strategic tasks.

Stage 3. Cost reduction

Cost reduction must be reasonable. It is very bad when this procedure negatively affects the quality of products and services provided.

Typically, cost reduction is achieved through:

• reducing material costs (buying cheaper raw materials and components, using resource-saving technologies, concluding contracts with local suppliers);
• reduction of funding for research and development;
• wage cuts;
• assortment regulation;
• expenses for administrative and economic needs, etc.

With the help of a professional, it is necessary to analyze all costs item by item. There will definitely be positions that can be reduced or optimized.

Stage 4. Sales promotion

There are many ways to stimulate sales. The specific choice depends on the type of activity of the company.

So, if it is necessary to stimulate sales at trading enterprises, then sales, promotions are applicable.

If we stimulate the sales of a manufacturing enterprise, then this is the distribution of commercial offers to the database of potential customers, discount cards, integrated customer service solutions, the use of CRM systems for processing customer requests.

Stage 5. Cash flow optimization

The company optimizes cash flows through a range of activities.

Here are some of them:

• daily reconciliation of the balance of availability of funds;
• formation of the register of payments;
• increase in non-operating income through the sale of unused equipment, materials, etc.;
• discounts for customers who purchase products for cash;
• reduction of the term of trade credit;
• increase in sales;
• conservation of unused fixed assets (will reduce property tax).

Stage 6. Restructuring of accounts payable

One of the important stages of anti-crisis management is the restructuring of existing debt to creditors.

This can be done by assigning your receivables to the company's creditors. The advantage of this method is the reduction in the cost of servicing creditors, while there is no need to divert funds.

Also used:

• installment;
• exchange of debt for securities;
• debt cancellation.

4. Who provides crisis management services - an overview of the TOP-3 companies

Crisis management is a complex process. Efficiency strongly depends on the specialists involved in the development and implementation of the necessary procedures and processes.

I propose to get acquainted with a selection of companies professionally engaged in anti-crisis management.

The Moscow company "Navigator-Consult", founded in 2003, specializes in three areas: audit, consulting and evaluation.

Details of the main activities of Navigator-Consult LLC are presented in the table:

All auditors and appraisers of the company have qualification certificates and certificates, extensive specialized experience. The professional liability of employees is insured by Alfa Insurance.

The company specializes in restaurant consulting.

Main services:

• support for the activities of institutions;
• design;
• design and construction;
• crisis management;
• audit of restaurants;
• brokerage services.

Based on a deep, comprehensive analysis, the professional RESTCONSALT team is able to develop a strategy that increases the efficiency and profitability of any catering establishment.

"BusinessHelper" provides its clients with business assistance and offers services in the field of management consulting. The company operates in all regions of the Russian Federation.

Company advantages:

• works for the result;
• individual solutions for each client;
• deep diagnostics of the organization, taking into account specific features;
• All employees are practitioners with extensive experience in their field.

5. How to increase the resilience of an enterprise to a crisis - 3 useful tips

The disease is easier to prevent than to cure. This common truth is known to all. It is also relevant for the "health" of enterprises and organizations. After all, the crisis of the company is also a kind of disease. And, therefore, it is necessary to carry out preventive measures to prevent its development.

How to do it? Read my advice.

Tip 1. Periodically diagnose crisis phenomena at the enterprise

Due to my main profession, I often have to deal with the documentation of various companies. So for many, management reporting is in a deplorable state.

Even if it is conducted, its data are not analyzed, or are analyzed superficially. A similar situation develops with accounting. Naturally, in such a situation, important signs of a brewing crisis are missed.

My advice: do not neglect the analysis of all types of reporting! This will make it possible to diagnose the crisis phenomena of the enterprise in advance, and take the necessary measures in a timely manner.

Tip 2. Use the services of a crisis manager

If a crisis is on the threshold, then it is better not to try to deal with it alone. Invite a specialist - an anti-crisis manager. His services are useful not only at the peak of the crisis, but also at the first sign of tension in the work of the company.

The manager will conduct a comprehensive SWOT analysis, develop an action plan to avoid cataclysm and major losses, optimize cash flows and costs.

Tip 3. Do not delay using anti-crisis mechanisms

At the first symptoms of a coming crisis, anti-crisis measures should be immediately applied. You shouldn't expect that "will dissolve on its own".

1. Essence of strategic management and features of strategic anti-crisis management
1.1. The essence of strategic management
The word "strategy" means "the art of deploying troops in battle." Over the past 20 years, this concept has become widely used by specialists, management theory and practice as a set of rules that guide an organization when making management decisions. At the same time, the strategy is also considered as a general comprehensive plan that ensures the implementation of the mission and achievement of the economic goals of the organization. The strategy defines the goals and the main ways to achieve them so that the organization receives a single direction of action. Thus, the strategy defines the boundaries of the organization's possible actions and management decisions.
An organization's strategy is a master plan of action that prioritizes strategic objectives, resources, and a sequence of steps to achieve strategic goals. The main task of the strategy is to transfer the organization from its present state to the future state desired by management.
The emergence and practical use of the methodology of strategic management are caused by objective reasons arising from the nature of changes, primarily in the external environment of the organization. The essence of strategic management lies in the fact that, on the one hand, there is a well-organized integrated strategic planning, on the other hand, the organization's management structure corresponds to "formal" strategic planning and is built in such a way as to ensure the development of a long-term strategy to achieve its goals and the creation of management mechanisms for implementation. this strategy through a system of plans.
In strategic management and planning, an important place is given to the analysis of the prospects of the organization, whose task is to clarify those trends, dangers, opportunities, as well as individual emergencies that can change existing trends. This analysis is complemented by an analysis of competitive positions.
Planning is of increasing interest to emerging firms that face difficulties in implementing fundamentally new strategies.
Let us first turn to the consideration of the organizational behavior of commercial and non-profit organizations. This is necessary because there is a close relationship between styles of organizational behavior and types of management.
For-profit and non-profit organizations exhibit a wide variety of behavioral styles, but all of them are derived from two typical opposite styles - incremental (incrementalistic) and entrepreneurial.
The incremental style of behavior of the organization, as the name itself shows, is characterized by setting goals "from what has been achieved", aimed at minimizing deviations from traditional behavior both within the organization and in its relationship with the environment. Organizations that adopt this style of behavior tend to avoid change by limiting it and minimizing it. In incremental behavior, action is taken when the need for change has become urgent. The search for alternative solutions is carried out sequentially and the first satisfactory solution is adopted. This behavior is practiced by most successful long-term commercial organizations and in fact all non-profit organizations in the field of education, health, religion, etc. Many incremental for-profit organizations simultaneously strive for efficiency and rational use of resources, while non-profit organizations are prone to bureaucratization, to maintaining a certain status quo. The entrepreneurial style of behavior is characterized by the desire for change, to anticipate future dangers and new opportunities. A wide search for managerial decisions is carried out, when numerous alternatives are developed and the optimal one is selected from them. The entrepreneurial organization strives for a continuous chain of changes, because in them it sees its future efficiency and success. For-profit and non-profit organizations are much less likely to resort to an entrepreneurial style of behavior than to an incremental one. Non-profit organizations use the entrepreneurial style only in the early stages of their development, when they define the scope of their tasks, form an organizational structure, i.e. during the period when they form their social significance. At the next stage, they usually move on to incremental behavior. Entrepreneurial behavior is more often followed by private commercial organizations, the effectiveness of which is directly related to market trials. Private profit organizations are constantly engaged in an entrepreneurial search for opportunities to grow through change.
Organizations that adhere to different styles of behavior differ significantly in their characteristics. For example, a firm that adheres to an incremental style of behavior sees its goal in optimizing profitability, its organizational structure is relatively stable, its work is carried out in accordance with the course of the technological process of processing resources, economies of scale are considered the main factor in efficient operation, and its types are poorly linked between yourself
1.2. The Role of Strategy in Crisis Management
Anti-crisis management is aimed at preventing possible serious consequences in the activities of the enterprise, ensuring its stability. The main thing in anti-crisis management is an accelerated response to changes in the external environment based on consistent innovations in all levels of production activity. Important in anti-crisis management is the timely identification of the causes of the crisis and the appropriate adjustment of the strategy and tactics of enterprise management.
2. Development of an anti-crisis strategy
Anti-crisis strategies are strategies that optimize the behavior of corporations in the face of a recession in the industry, a steady decline in the main financial indicators of the corporation's activities and the threat of bankruptcy. They include a set of measures in the field of planning, personnel management, finance, relationships with support groups, as well as legal and other measures in order to protect the company from the threat of bankruptcy or a significant decline and create the conditions for a turn towards corporate recovery. The decline in production, financial and other important indicators that determine the effectiveness of the company in the market is natural, deterministic. Its causes can be investigated and appropriate adjustments made in the field of behavior that mitigate the consequences of the recession. The main attention in the development of anti-crisis strategies is given to the problems of overcoming the crisis, which are directly related to the elimination of the causes that contribute to its occurrence. The external and internal business environment is analyzed, those components that are important for the organization are identified, information is collected and monitored for each component, and the causes of the crisis state are found out based on an assessment of the real situation of the enterprise. The anti-crisis management strategy covers all planned, organized and controlled changes in the field of the existing strategy, production processes, structure and culture of any socio-economic system, including private and state enterprises: full-time, comprehensive, timely diagnostics of the state of the enterprise and the external environment; - this is the first stage development of a strategy for anti-crisis management of the enterprise. Strategic anti-crisis planning; - the second stage of developing an anti-crisis strategy, which includes adjusting the mission of determining the goals of the enterprise. Formulating strategic alternatives for the enterprise to exit the economic crisis and choosing a strategy; - the third stage of anti-crisis strategic planning.
3. Enterprise management strategy in crisis conditions
3.1. Management strategy
There are two classic options for a behavior strategy for a manager - technocratic and adaptive. With a technocratic approach, an enterprise is considered as a kind of mechanical system, in which a crisis can be overcome by replacing individual elements, debugging the operation of the management mechanism. The adaptive approach considers the enterprise as an organic system, in which crises are natural in nature and are caused by a change in the stages of development. These approaches have their drawbacks, which do not always allow them to be applied in anti-crisis management. The implementation of the technocratic approach causes resistance from the staff. With an adaptive approach, the natural course of processes may not meet the established time frame for overcoming the crisis.
In both cases, the organizational and cultural approach is the most suitable for the conditions of anti-crisis management. With this approach, the enterprise is presented as a system, the core of which is the values ​​that dominate here, a set of norms for making and implementing managerial decisions, principles of organizational construction and behavior patterns. The crisis is caused by a change in the composition of values ​​that determine the way the organization lives and the direction of its modification.
The head of a crisis enterprise is faced with two groups of conflicts in which he participates as one of the active parties; conflicts arising in the labor collective, which he is called upon to resolve as the first person. If interests collide in the conflict in the distribution of resources, there is an opposition of opinions and value orientations in solving the problems of enterprise development, then we can talk about a production conflict. With the predominance of personal and group interests, when production problems fade into the background, there is a social conflict. The nature of conflicts should be taken into account when developing a strategy for the behavior of an enterprise in a crisis.
The conflict situation at an enterprise that is in crisis conditions is set by a number of factors: the readiness of the team for changes, the mutual perception of the anti-crisis manager and the team, and the peculiarities of the organizational culture of the crisis enterprise.
The most important factor is the readiness of the team for fundamental changes. On the one hand, it is determined by the motivation of employees, on the other hand, by the level of their professional training. There are four main types of conflict situations (Table 1).

Table 1
Typology of conflicts in terms of team readiness for change

In the first situation, workers want to work in a new environment, and they are well prepared for this. Value conflicts are most typical here. There is a heightened attitude to the professionalism of the anti-crisis manager. The manager must form an integral development program and value orientations acceptable to the team. He can be included in possible conflicts, including as an initiator.
In the second situation, the employees of the enterprise want changes, but are not sufficiently prepared for them. It is characterized by functional-role conflicts. One of the sources of conflict may be the insufficient qualities of the anti-crisis manager as a leader, another source is the difficulty in mastering new roles by both the manager and the team. The main task for the manager is to organize the professional development of employees. He must avoid conflicts with personnel and translate them into the direction of professional development of employees. The main means of overcoming conflicts is instructing subordinates.
In the third situation, workers do not want to work in the new conditions, although they are professionally trained well. This is where orientational conflicts come to the fore. A manager who finds himself in a similar situation should strive to increase the level of motivation of employees. To do this, with the help of conflicts, one can provoke a change in value orientations. It remains for the manager to either convince employees of the correctness of the strategic orientation he proposes and thereby establish contact with subordinates, or, if this fails, get rid of opposing employees. Here, a variant of conscious distancing from subordinates or integration is possible.
In the fourth situation, the employees of the enterprise do not want and cannot work in the new conditions. Therefore, communication conflicts come to the fore. The team, as a rule, tries to put all the blame on the manager. It is advisable to apply a set of measures to train employees and convince them of the correctness of the proposed path.
From the point of view of mutual perception of the labor collective and the anti-crisis manager, the situations in which the latter has to act differ. First, whether the leader is guided in his actions by integration with the team or seeks to separate from it. Secondly, he accepts the team of the new leader as his own or considers him as a stranger. Depending on this, the relationship between the leader and the team should be built.
The organizational culture of an enterprise is made up of a set of values ​​shared by employees and a system of norms and rules adopted by them. From this point of view, it is important to what extent employees are integrated into the existing system of values ​​and how ready they are for changes in this area. It is also important whether the enterprise lives by the same rules and principles or different groups live by different rules. The ratio of normative and value is given in Table. 2.

table 2
The ratio of value and normative in the organizational culture of the enterprise

The essence of personnel policy is to work with personnel in accordance with the concept of enterprise development. The purpose of the personnel policy is to ensure the optimal balance of renewal and retention of personnel in accordance with the needs of the enterprise, current legislation, and the state of the labor market.
In the personnel policy of the enterprise, the following steps should be implemented:
– development of principles, definition of priorities and goals;
- planning the need for labor resources, the formation of the structure and staff, the creation of a reserve, movement;
– creation and maintenance of a system for the movement of personnel information;
– creation of an effective system of motivation and stimulation of labor;
– implementation of the development program, career guidance and adaptation of employees, planning of individual promotion, team building, professional training and advanced training of personnel;
– analysis of the compliance of the personnel policy with the enterprise development strategy.
There are passive, reactive, preventive and active types of personnel policy. With a passive type, the management of the enterprise does not have a pronounced program of action for personnel; in a crisis, work is reduced, at best, to the elimination of negative consequences. The personnel department does not have a forecast and does not have the means to evaluate personnel. With regard to financial recovery, the personnel issue, in fact, is not considered. Reactive type involves the management of the enterprise control over the development of the situation. Personnel departments own the means of diagnosing personnel. For the purpose of financial recovery, personnel issues are singled out and considered separately. With a preventive type, management has reasonable forecasts for the development of the situation, but does not have the means to manage it. The personnel department has not only the means of diagnosing personnel, but also the forecasting of the personnel situation for the medium term. For financial recovery, there are short-term and medium-term forecasts for the need for personnel. With the active type, the management of the enterprise has a reasonable forecast for the development of the situation. The HR department has the means to diagnose personnel, predict the situation in the medium and long term. In terms of financial recovery, there are short-term, medium-term, long-term forecasts for the need for personnel, a personnel work program with options for its implementation. Personnel policy depends on external and internal factors. External factors include: features of legislative regulation of labor relations, the situation on the labor market, professional and public associations. Internal factors include: the goals of the enterprise, management style, working conditions, qualitative characteristics of the workforce.
3.3. Personnel management of a crisis enterprise to achieve its goals
Mobilization of the team of a crisis enterprise includes the following stages:
- campaigning, during which employees are shown the dependence of their personal destinies on the survival of the company, the image of a reliable leader is formed, channels of interaction between the manager, the team and employees are established;
- professional growth (conditions are created for employees to improve their skills, a high desire of employees for self-improvement is ensured, a new goal of the enterprise is formed and its relationship with development in the future is determined);
– integration (new models of behavior are created that reinforce new relationships, projects are selected in which promising ideas are implemented that allow uniting the efforts of all employees of a crisis enterprise).
In working with the personnel of a crisis enterprise, there are two approaches to improve competitiveness:
- elimination of existing shortcomings in the organization through reorganization associated with the elimination of departments and employees that do not fit into the strategy for bringing the enterprise out of a crisis situation;
- search for unique features of the enterprise that create a positive image among consumers.
The reorganization associated with the reduction of staff can be effective and inefficient.
Inefficient reorganization can lead to the following negative results (Table 5).

Table 5
Consequences of an inefficient personnel policy at a crisis enterprise

Managing an enterprise in a crisis (a general economic crisis or a crisis in a particular industry and enterprise) is a matter of concern not only for its managers and owners, but for many enterprises and organizations interacting with it. Crisis management by its nature is management that imposes additional risks on a variety of economic structures, without the participation of which an enterprise cannot survive.

The financial condition of an enterprise is a consequence of all aspects of its production and economic activities, and its stability is based on two closely interrelated factors: existing assets that provide profit and cash flow, and growth opportunities, that is, opportunities for new investments that will lead to increased profits and cash in the future. With this in mind, ensuring the financial stability of an enterprise involves a combination of four favorable characteristics of its financial position: high solvency, i.e. the ability to pay their obligations on time; high liquidity of the balance sheet, i.e. a sufficient degree of coverage of the borrowed liabilities of the enterprise by assets; high creditworthiness, i.е. the ability to repay loans with interest and other financial costs; high profitability, i.e. profitability (profitability) of the enterprise, providing the necessary development, timely payment of wages and dividends.

The fulfillment of these requirements, in turn, implies the need to comply with a number of important balance proportions, which are extremely difficult to withstand in the conditions of the economic crisis, the displacement of long-term credit by short-term credit, and the insolvency of most domestic enterprises. In the world and domestic accounting and analytical practice, to assess the sustainability of the financial condition of an enterprise, a wide range of methodological approaches, indicators, financial ratios has been developed that allow characterizing the stability of an enterprise, the dynamics of its development, and determining the degree of risk and its possible consequences with a sufficiently high degree of reliability. Recently, there has been an increase in the number of publications on financial management, which deal with various aspects of analytical work in this field of activity.

However, the deterioration in the position of many domestic plants in the conditions of the formation of a new economic environment and the development of market relations, the solvency crisis is often (in addition to external factors that, of course, cannot be ignored) are associated with the lack of financial management adequate to the requirements of the market, proper organization of analytical work, effective internal audit and controlling. An analysis of current practice leads to the conclusion that for most enterprises, financial management has not yet become an integral part of the corporate management system, its organic component.

Changes in the economy associated with the transition to market relations, instability of the external environment, increasing competition in the domestic and foreign markets objectively require fundamentally new approaches to the formation of an enterprise's financial and accounting policy, new forms and methods of financial work, and strengthening its positive impact on economic efficiency. In modern conditions, the organization of intra-company financial management should be considered from the point of view of problem-oriented management principles that allow developing a strategy for targeted management, creating a stable target orientation of all elements of financial management towards the optimal solution to the problems of ensuring the sustainable development of the enterprise, its competitiveness. Simplified approaches to financial work, expressed in attempts by administrative methods to manage capital, funds of funds, money turnover, out of touch with the objective processes occurring in the field of finance and the economy, only contribute to the accumulation of deformations and a decrease in manageability. In the current conditions of a progressive decline in the economy and a solvency crisis, analytical work at an enterprise, and above all in the financial sector, must be given the closest attention.

It is extremely important to quickly and systematically monitor the indicators of the financial condition of the enterprise, which together allow timely control over the availability and movement of financial flows, the availability of own working capital and their flexibility, timely monitor the level of own financial resources, their use and replenishment. Comprehensive and targeted monitoring of a large array of production and financial indicators, accompanied by an in-depth analysis of their dynamics, assessment of the influence of risk factors, etc., not only allows you to track trends in changes in the financial condition, taking into account the dynamics of the external environment and market conditions, predict the potential of the enterprise, but also , which is especially important, stimulates the search for the most rational methods of organizing production and labor, activates the creative initiative of employees, develops effective measures to replenish their own funds, makes it possible to correct management decisions in a timely manner in order to avoid or mitigate possible negative consequences.

Without such a constant diagnosis of the financial condition of an enterprise, scrupulous analytical work on all parameters of production activity, it is impossible today to survive, and even more so to function successfully, maintain and develop competitiveness. Regular comprehensive and systematic analysis allows us to ensure the practical implementation of the reproductive, distribution and control functions of financial management, makes it possible to largely anticipate possible negative situations associated with changes in the external environment, the legislative framework, cash flows, and timely develop appropriate measures to counter them and those to achieve the financial stability of the enterprise by itself, and consequently, to carry out technical re-equipment and reconstruction of production, to introduce new progressive technologies at the expense of their own sources of financing.

The scientific and methodological literature describes various types of models used for financial analysis. In practice, preference is given to three of them: descriptive, predicative and normative models. Descriptive models include: building a system of reporting balances and studying absolute indicators, reading statements, presenting financial statements in various analytical sections; horizontal analysis (comparison of absolute and relative changes in various reporting items compared to the previous period); vertical analysis (calculation of relative deviations of reporting indicators for a number of years from the level of the base year); system of analytical financial ratios; analytical notes for reporting, etc. Predicative models are predictive models.

They are used for the most common of them are: the calculation of the point of critical sales volume, the construction of predictive financial reports, dynamic analysis models, situational analysis models. Regulatory models allow you to compare the actual results of the enterprise with the expected, calculated according to the budget. These models are used in internal financial analysis based on the use of rigidly deterministic factor models. In the practice of analytical work, static and economic-mathematical methods are most widely used: correlation, regression, dispersion and factor analysis, the method of principal components, comparative and functional cost analysis, etc. The initial information base for analyzing the financial condition of an enterprise are balance sheets, reports on financial results, cost structure, other accounting, statistical and operational information. Depending on the goals of the analysis in foreign and domestic practice, various approaches are used to classify, set and calculate methods for various absolute and relative indicators, which make it possible to assess not only the current financial position of the enterprise, but also to identify certain trends in its development in the future. financial market forecasting

As an important tool for the analysis of financial activity in foreign and domestic financial science, a whole system of financial ratios has been developed, the value of which is determined by the possibility of comparing the results obtained with existing generally accepted standard norms, theoretical threshold values, average industry coefficients, as well as with those used in the country or in a particular company. indicators of the analysis of financial statements. Financial ratios are of particular importance also because they are the basis for evaluating the activities of external entities in relation to the enterprise: banks, potential investors, government authorities, customers. The analytical value of financial ratios is confirmed by the international practice of their widespread use in analytical work and in making managerial decisions, and their availability for various users. In domestic practice, the system of measures of financial ratios has not yet become widespread, but the need for this is more than obvious. The specific choice of local indicators may vary depending on the specifics of the industry, enterprise, analysis targets, and other factors. The system of indicators and coefficients used to assess the financial condition and the probability of bankruptcy, covers three main blocks of analytical information, which include: analysis of the liquidity of the balance sheet and the dynamics of its components; liquidity and solvency indicators; indicators of the financial stability of the enterprise. The complex of these indicators and coefficients in their totality allows to analyze the financial condition of the enterprise, quickly monitor the real state of affairs in the field of financial relations both in the current period and in the future, form an array of high-quality information support for making effective and reasonable management decisions in order to strengthen it. financial sustainability.

The most liquid assets (cash and securities of the enterprise) must be greater than or equal to the most urgent liabilities (accounts payable); quickly realizable assets (accounts receivable and other assets) - greater than or equal to short-term liabilities (short-term borrowings); slow-moving assets (stocks and costs, excluding deferred expenses) - greater than or equal to long-term liabilities; hard-to-sell assets (intangible assets and fixed assets) - less than or equal to permanent liabilities (sources of own funds). If these conditions are met, the balance is considered absolutely liquid. In the event that one or more conditions are not met, the liquidity of the balance sheet to a greater or lesser extent differs from the absolute one. At the same time, the lack of funds in one group of assets is compensated by an excess in another group in terms of value. Also, to analyze the financial condition of the enterprise, it is necessary to analyze the dynamics of balance sheet items. Knowing the growth rates of individual articles and groups of articles allows us to assume certain changes that are likely for a given case, and then check them in further research. A situational analysis of this kind allows you to understand the position of the enterprise in the external environment and its internal response mechanisms. Methodological approaches to assessing the financial condition. The solvency of an enterprise is its ability to fulfill its own external (short-term and long-term) obligations using its assets, that is, a measure of covering borrowed funds. These indicators provide an important analytical and evaluation characteristic of financial stability. There are several options for calculating the liquidity ratio, depending on what is included in the numerator: all liquid funds or only those that can be quickly turned into cash and meet short-term financial obligations.

The methodology of the Russian Federation does not take into account the presence of the most liquid assets, without which the enterprise cannot pay its debts in a timely manner, and, therefore, is insolvent. According to this methodology, the calculation is based on the total volume of current assets without division into reserves and costs, cash, receivables. But, as you know, less liquid assets cannot compensate for the lack of more liquid ones. The domestic technique is more complete. However, there is no need to calculate the autonomy coefficient and the financial stability coefficient at the same time, since when the first inequality is satisfied, the second one is also automatically solved. Guidelines for the analysis of the financial condition of organizations, approved by order of the Federal Financial Federal Service of Russia dated 23.01.2001. No. 16 are important for a detailed analysis of the financial condition of an enterprise, but not for an express analysis of assessing the possibility of bankruptcy. The Altman coefficient in our economic conditions does not allow us to obtain a sufficiently objective result. This is caused by differences in the accounting of individual indicators, the impact of inflation on their formation, the discrepancy between the book and market values ​​of individual assets, and other objective reasons that determine the need to adjust the coefficients of significance of the indicators given in the Altman model and take into account a number of other indicators for assessing the crisis development of an enterprise. The value of indicators in the Beaver model is not acceptable. As you can see, a large proportion of the company's funds belongs to long-term loans. For domestic enterprises, this is not typical, since banks issue loans only against the security of their own funds. The model proposed by Pratt is very cumbersome and inconvenient to use. In addition, it contains only financial indicators that assess the already accomplished fact of the bankruptcy of the enterprise or its insolvency. Based on the calculation given in paragraph 7 above, one can only conclude that there is an excess or shortage of inventories and costs, which is only one of the signs of the enterprise's insolvency. The model developed by Springate and the universal discriminant function are used very little in domestic practice, since they do not take into account (as, indeed, the above-mentioned models) industry specifics of enterprise development. At the same time, it should be taken into account that all the methods described above contradict each other, since, by determining the position of the enterprise on the basis of them, one can obtain completely opposite results. Also, the disadvantage of these methods is that they determine only the lower limit of the coefficients, absolutely not taking into account the upper regulatory limits that characterize the efficiency of resource use. Thus, it is obvious that there is a need to create a domestic model that most fully characterizes all aspects of the financial condition of an enterprise, aimed at identifying the unproductive use of available resources, capable of identifying early signs of a crisis state with the condition of industry specifics.